Servicing Guide

Published September 9, 2020

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How are taxes handled on Manufactured Homes?

When the property securing the mortgage loan is a manufactured home, the servicer must ensure the manufactured home and land are taxed as real property and a single tax bill is issued.

If this is not possible, the dwelling must be taxed separately as personal property and the servicer must adjust its system to escrow for both real and personal property taxes. Fannie Mae’s requirements for real estate taxes apply equally to personal property taxes applicable to the dwelling.

For more information please see: B-1-01, Administering an Escrow Account and Paying Expenses.

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Customers Recommend Ask Poli

If you have additional questions, Fannie Mae customers can visit Ask Poli to get information from other Fannie Mae published sources.

Guide Resources

For a comprehensive list of resources such as access forms, announcements, lender letters, notices and more.

Visit Selling and Servicing Guide Communications and Forms

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